On 30 October 2026, Poland’s National Revenue Administration (KAS) published guidance on a new EU-wide handling fee applicable to customs declarations for distance sales shipments. This measure implements the EU’s revised customs framework for e-commerce, aiming to streamline the processing of low-value consignments imported from third countries. The fee covers the administrative costs of customs clearance for parcels benefiting from the IOSS (Import One Stop Shop) or standard customs declaration procedures. Effective dates align with the EU Customs Reform package timelines, impacting online marketplaces, postal operators, and express carriers handling cross-border B2C shipments into Poland.
Key Takeaways
- New Administrative Cost Recovery: The regulation introduces a mandatory handling fee charged per customs declaration for distance sales parcels, shifting processing costs to declarants and logistics providers.
- Scope and Applicability: Applies to all customs declarations for goods sold via distance sales to Polish consumers, including those under the IOSS scheme and standard import procedures, effective immediately upon publication.
- Compliance Action Required: E-commerce platforms, fulfillment centers, and customs agents must update IT systems and billing processes to incorporate the fee into total landed cost calculations for Polish buyers.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement